The tariff classification of a women’s cardigan from China

N304164 May 17, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Sherry Sampson Blair LLC 220 Hickory Street Warren, PA 16366 RE: The tariff classification of a women’s cardigan from China Dear Ms. Sampson: In your letter dated April 23, 2019, you requested a tariff classification. As requested, your sample will be returned. Style FO1229 is a women’s cardigan constructed from 60 percent cotton and 40 percent polyester knit fabric with a cotton/poly yarn that runs along with the knit process for a textured woven appearance. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a stand-up collar, a full front opening with six faux-coconut buttons, long hemmed sleeves, two side seam pockets and a straight hemmed bottom extending to below the waist. The applicable subheading for style FO1229 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division